Supreme Court of India
Commissioner of Central Excise Mumbai – I v. M/s Morarjee Gokuldas Spg. & Wvg. Co. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above and for the reasons stated above, present appeal succeeds.
Judgment, page 12
From the headnote
Central Excise Act, 1944 – S. 11A and S. 35E – Central Excise Rules, 1944 – Rules 9 & 49 – Whether the separate notice under Section 11A of the Central Excise Act is necessary for th e recovery of the amount, when an erroneous refund is granted through the speaking order is reviewed under Section 35E of the Act – He ld: In the case of Asian Paints (India) Ltd., Supreme Court has s pecifically observed and held that Sections 35E and 11A of the Central Excis e Act operate in different fields and are invoked for differen t purposes – Different time-limits are, therefore, set out therein – Once
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